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Tax Reportable

Section 02.10: Account Codes -- Personal Services (10100-19999)

General

This group of account codes applies to all payroll expenditures. It is divided into eight categories: The following abbreviations are used throughout this section:

[1] Unclassified Salaries

[2] Unclassified Pay

[3] Classified Salaries

[4] Classified Pay

These codes record supplemental and miscellaneous non-budgeted payments. These include vacation payout, overtime, differentials (shift, lead-worker, and work out-of-class) and special pay (penalty pay, special duty, stand-by/on-call and pay in lieu of retirement).
10433 Lead-Work Differential
Premium pay while performing as a lead worker. Lead-work differential is a base-pay supplement for employees formally assigned lead-work duties by their supervisors. Lead-work differential is not computed at the rate of time and one-half for overtime or holiday work. This code is also used for charge differential for Licensed Practical Nurses.

[5] Student Pay

[6] Salaries and Pay to Clinical Fellows and Graduate Assistants

[7] Benefit Compensation

[8] Other Payroll Expenses

[a] Other Payroll Expenses

[b] Other Payroll Expenses - Payroll System Adjustments

[c] Accrued Leave

[d] Graduate Fee Remission/Benefit/Subsidy

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